5014-C (Page 1 of 3) Protected B when completed 2025 Form NU428 Nunavut Tax For more information about this form, go to canada.ca/nu-tax-info. Part A - Nunavut tax on taxable income Line 1: Enter your taxable income from line 26000 of your return. ^ Use the amount from line 1 to complete the appropriate column below. *** Transcriber's Note: Use column 1 if the amount from line 1 is $54,707 or less. Use column 2 if the amount from line 1 is more than $54,707 but not more than $109,413. Use column 3 if the amount from line 1 is more than $109,413 but not more than $177,881. Use column 4 if the amount from line 1 is more than $177,881. *** Column 1: Line 1 is $54,707 or less Line 2: Amount from line 1 ^ Line 3: 0.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rate 4% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 0.00 Line 8: Line 6 plus line 7 Nunavut tax on taxable income = ^ Column 2: Line 1 is more than $54,707 but not more than $109,413 Line 2: Amount from line 1 ^ Line 3: 54,707.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rate 7% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 2,188.28 Line 8: Line 6 plus line 7 Nunavut tax on taxable income = ^ Column 3: Line 1 is more than $109,413 but not more than $177,881 Line 2: Amount from line 1 ^ Line 3: 109,413.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rate 9% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 6,017.70 Line 8: Line 6 plus line 7 Nunavut tax on taxable income = ^ Column 4: Line 1 is more than $177,881 Line 2: Amount from line 1 ^ Line 3: 177,881.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rate 11.5% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 12,179.82 Line 8: Line 6 plus line 7 Nunavut tax on taxable income = ^ Enter the amount from line 8 on line 53 and continue at line 9. Part B - Nunavut non-refundable tax credits Line 56140: Internal use Line 9 and line 58040: Basic personal amount Claim $19,274 ^ Line 10 and line 58080: Age amount (if you were born in 1960 or earlier) (use Worksheet NU428) (maximum $12,303) ^ Spouse or common-law partner amount: Line 11: Base amount 19,274.00 Line 12: Your spouse's or common-law partner's net income from line 23600 of their return ^ Line 13 and line 58120: Line 11 minus line 12 (if negative, enter "0") = ^ Amount for an eligible dependant: Line 14: Base amount 19,274.00 Line 15: Your eligible dependant's net income from line 23600 of their return ^ Line 16 and line 58160: Line 14 minus line 15 (if negative, enter "0") = ^ Line 17 and line 58200: Amount for infirm dependants age 18 or older (use Worksheet NU428) ^ Line 18 and line 58230: Amount for young children less than 6 years of age (complete the chart on the last page) Line 63710: Number of children ^ multiplied by $1,200 = ^ Line 19: Add lines 9, 10, 13, and 16 to 18. = ^ CPP or QPP contributions: Line 20 and line 58240: Amount from line 30800 of your return ^ Line 21 and line 58280: Amount from line 31000 of your return ^ Employment insurance premiums: Line 22 and line 58300: Amount from line 31200 of your return ^ Line 23 and line 58305: Amount from line 31217 of your return ^ Line 24: Add lines 20 to 23. = ^ Line 25: Line 19 plus line 24 = ^ 5014-C (Page 2 of 3) Part B - Nunavut non-refundable tax credits (continued) Line 26: Amount from line 25 of the previous page ^ Line 27 and line 58360: Pension income amount (amount from line 31400 of your return) (maximum $2,000) ^ Line 28 and line 58400: Caregiver amount (use Worksheet NU428) ^ Line 29: Add lines 26 to 28. = ^ Line 30 and line 58440: Disability amount for self (claim $16,405 or, if you were under 18 years of age, use Worksheet NU428) ^ Line 31 and line 58480: Disability amount transferred from a dependant (use Worksheet NU428) ^ Line 32: Add lines 29 to 31. = ^ Line 33 and line 58520: Interest paid on your student loans (amount from line 31900 of your return) ^ Line 34 and line 58560: Your tuition, education, and textbook amounts (attach Schedule NU(S11)) ^ Line 35 and line 58600: Tuition, education, and textbook amounts transferred from a child or grandchild ^ Line 36 and line 58640: Amounts transferred from your spouse or common-law partner (attach Schedule NU(S2)) ^ Line 37: Add lines 32 to 36. = ^ Medical expenses: Line 38 and line 58689: Amount from line 33099 of your return ^ Line 39: Amount from line 23600 of your return ^ Line 40: Applicable rate 3% Line 41: Line 39 multiplied by the percentage from line 40 = ^ Line 42: Enter whichever is less: $2,834 or the amount on line 41. ^ Line 43: Line 38 minus line 42 (if negative, enter "0") = ^ Line 44 and line 58729: Allowable amount of medical expenses for other dependants from line 33199 of your return ^ Line 45 and line 58769: Line 43 plus line 44 = ^ Line 46 and line 58800: Line 37 plus line 45 = ^ Line 47: Nunavut non-refundable tax credit rate 4% Line 48 and line 58840: Line 46 multiplied by the percentage from line 47 = ^ Donations and gifts: Line 49: Amount from line 13 of your federal Schedule 9 ^ multiplied by 4% = ^ Line 50: Amount from line 14 of your federal Schedule 9 ^ multiplied by 11.5% = ^ Line 51 and line 58969: Line 49 plus line 50 = ^ Line 52 and line 61500: Line 48 plus line 51 Enter this amount on line 56. Nunavut non-refundable tax credits = ^ 5014-C (Page 3 of 3) Part C - Nunavut tax Line 53: Nunavut tax on taxable income from line 8 ^ Line 54 and line 61510: Nunavut tax on split income (complete Form T1206) ^ Line 55: Line 53 plus line 54 = ^ Line 56: Nunavut non-refundable tax credits from line 52 ^ Line 57 and line 61520: Nunavut dividend tax credit (use Worksheet NU428) ^ Nunavut minimum tax carryover: Line 58 and line 61540: Amount from line 40427 of your return ^ multiplied by 45% = ^ Line 59: Add lines 56 to 58. = ^ Line 60: Line 55 minus line 59 (if negative, enter "0") = ^ Nunavut additional tax for minimum tax purposes: Line 61: Amount from line 14 of Part 7 of Form T691 ^ multiplied by 45% = ^ Line 62: Line 60 plus line 61 = ^ Line 63: Territorial foreign tax credit (complete Form T2036) ^ Line 64: Line 62 minus line 63 (if negative, enter "0") = ^ Line 65 and line 62290: Tax credit for volunteer firefighters and search and rescue volunteers Claim $722 ^ Line 66: Line 64 minus line 65 (if negative, enter "0") Enter this amount on line 42800 of your return. Nunavut tax = ^ Details of amount for young children(if you need more space, attach an additional page) Child's name ^ Relationship to you ^ Date of birth (Year/Month/Day) ^ Social insurance number (if available) (enter 9 digit number) ^ See the privacy notice on your return.